Mattes v. Comm'r of Internal Revenue

Full title: GLENN R. MATTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 1, 2023

No. 122-22 (U.S.T.C. Jun. 1, 2023)

Opinion

122-22

06-01-2023

GLENN R. MATTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On February 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code.

By Order served March 29, 2023, the Court directed respondent to supplement his motion to address the potential applicability of disaster relief afforded to certain residents of New York on account of Hurricane Ida. On April 13, 2023, respondent filed a Supplement to his motion asserting that petitioner timely filed the petition because petitioner was a taxpayer affected by Hurricane Ida and was granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4615-DR).

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed February 25, 2022, is denied.